Il ruolo di moderazione dell’identità professionale medica nella relazione tra partecipazione al processo di budget e performance dei medici responsabili di struttura

Journal title MECOSAN
Author/s Manuela Macinati, Marco Giovanni Rizzo
Publishing Year 2019 Issue 2018/106 Language Italian
Pages 26 P. 11-36 File size 662 KB
DOI 10.3280/MESA2018-106002
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The aim of this study was to examine the impact of budgetary participation on managerial and budgetary performance of medical managers by using a behavioral management accounting approach. In particular, the paper investigates the moderating role of the professional identity in the participation-performance link . Data were collected using a questionnaire distributed to 68 medical-managers working in a public hospital. The research hypotheses were tested with a structural equation modeling approach. The results indicated that participation had a positive effect on performance and the identification with the medical profession negatively moderates the participation- performance link. The findings of this study have managerial, policy and research implications.

Keywords: Internal budget, Budget participation, professional identity, performance

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Manuela Macinati, Marco Giovanni Rizzo, Il ruolo di moderazione dell’identità professionale medica nella relazione tra partecipazione al processo di budget e performance dei medici responsabili di struttura in "MECOSAN" 106/2018, pp 11-36, DOI: 10.3280/MESA2018-106002